2021 (8) TMI 960

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....ER (TECHNICAL) Shri S.J. Vyas, Advocate for the Appellant Shri Rakesh Bhaskar, Superintendent (AR) for the Respondent ORDER In the present case the demand of service tax involved is on three counts as follows:- (i) Demand of Rs. 31,51,929/- for the period upto 01.12.2009, is demand on the sharing of Revenue received by the appellant under joint venture agreement with E.Mitra S....

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....ng Authority has selectively considered the few clauses of the agreement. Further, the appellant claimed that if overall agreement is read then it is clear that the appellant is partner in joint venture and overall activity is on sharing basis therefore, appellant is not liable to pay service tax. We find that since the learned Commissioner has not considered the entire agreement and not discus....

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....nt also raised the issue of jurisdiction. It is appellant's submission that since they have raised the bills from Rajasthan and provided service in Rajasthan only, therefore the jurisdiction in that State apply and not Ahmedabad jurisdiction. In this regard, after going through the relevant rules, particularly Rule-4 of Service Tax Rules, 1994, we find that Adjudicating Authority has also not cons....

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....h Chand vs. CCE Lucknow - 2013 (30) STR 428 (Tri. Del.) (d) Omar Agecies (Hutch) vs. Commissioner of C. Ex., Allahabad 2015 (40) S.T.R. 1135 (Tri.- Del.) (e) Reliance Communication Infrastructure Ltd vs C.S.T., Mumbai-II 2019 (22) G.S.T.L. 223 (Tri- Mumbai) 5. In view of the above judgments, it prima-facie appears that difference amount between the sale of SIM card / recharge ....